Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission.

Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission. https://www.taxtmi.com/highlights?id=105066 Omission of Rule 96(10) without a saving or sunset clause prevented its continued application to pending export refund proceedings. Proceedings initiated under an omitted rule can continue only where an express saving provision or statutory legal fiction preserves them. Applying this principle, the High Court treated the Supreme Court precedent as applicable and quashed the adjudication notices and orders founded on Rule 96(10), allowing the writ petitions. en-us Fri, 16 Oct 2026 05:20:55 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission. https://www.taxtmi.com/highlights?id=105066 Omission of Rule 96(10) without a saving or sunset clause prevented its continued application to pending export refund proceedings. Proceedings initiated under an omitted rule can continue only where an express saving provision or statutory legal fiction preserves them. Applying this principle, the High Court treated the Supreme Court precedent as applicable and quashed the adjudication notices and orders founded on Rule 96(10), allowing the writ petitions. Highlights GST Fri, 16 Oct 2026 05:20:55 +0530 https://www.taxtmi.com/highlights?id=105066